Can an appellant invoke the fact that income tax was deducted at the source to avoid the penalty imposed under subsection 163(1) of the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Chendrean v. The Queen, 2012 TCC 205 (CanLII):
It has been established in decisions of this Court that an appellant cannot invoke the fact that income tax was deducted at the source in order to avoid the penalty imposed under subsection 163(1) of the Act. (See Symonds v. Canada, [2011] T.C.J. No. 209). An appellant cannot avoid the imposition of the penalty, unless he shows that the requirements of the due diligence defence have been satisfied.
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